https://www.taxtmi.com/caselaws?id=773127 An adjudication under Section 73 was found unsustainable where the proper officer passed the order without properly considering a requested adjournment and without granting personal hearing, contrary to Section 75(5) and principles of natural justice. The ex parte assessment was therefore treated as procedurally invalid, and the consequential recovery measures were held incapable of surviving. The order was set aside, the matter was remanded for fresh adjudication after affording an opportunity of hearing, and the recovery proceedings were quashed. en-us Wed, 21 May 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773127 An adjudication under Section 73 was found unsustainable where the proper officer passed the order without properly considering a requested adjournment and without granting personal hearing, contrary to Section 75(5) and principles of natural justice. The ex parte assessment was therefore treated as procedurally invalid, and the consequential recovery measures were held incapable of surviving. The order was set aside, the matter was remanded for fresh adjudication after affording an opportunity of hearing, and the recovery proceedings were quashed. Case-Laws GST Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773127